ECTS - Resolution of Disputes and Tax Jurisdiction

Resolution of Disputes and Tax Jurisdiction (MLY503) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Resolution of Disputes and Tax Jurisdiction MLY503 3 0 0 3 5
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Doğan Cansızlar
Course Assistants
Course Objectives t is to explain the criminal provisions regarding misdemeanors and crimes in tax law and to give information about our tax jurisdiction system and the legal remedies that can be applied in tax disputes. At the end of this course, the student; will have learned the legal remedies that can be resorted to in disputes that may arise regarding tax misdemeanors and tax crimes and penalties. In the course, both the theoretical and the implementation of the relevant legislation will be discussed in detail.
Course Learning Outcomes The students who succeeded in this course;
  • Have an advanced level of basic theoretical knowledge related to the field of finance in order to obtain the practical gains.
  • Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it.
Course Content Basic concepts and institutions of tax law, the elimination of tax receivables, durations, tax offenses and penalties, remedies, tax jurisdiction, the development of tax jurisdiction in Turkey, the structure and functioning of the tax judiciary institutions, tax judicial procedure and functioning.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 The concept of Misdemeanor and Crime in general. Differences between Misdemeanors and Offenses. Scope of Tax Criminal Law
2 Tax Misdemeanors and Types: Tax Loss, General Irregularity and Special Irregularity
3 Tax Crimes and Types: Smuggling Crime, Violation of Tax Privacy Crime, Private Affairs of Taxpayers crime of doing
4 In Tax Crimes; Merger, Affiliate and Recurrence
5 Tax Disputes / Types of Disputes: Disputes at the stages of Imposition, Notification, Accrual and Collection
6 Tax Disputes / Remedies for Disputes: Administrative and Judicial Remedies
7 Resolution of Tax Disputes by Administrative (Peaceful) Means: Reconciliation, Correction of Errors, Referring to Higher Authorities Application
8 Judicial Resolution of Tax Disputes and Turkish Judicial System
9 General Information on Tax Jurisdiction: Principles Dominating the Tax Jurisdiction Law
10 Tax Judgment Procedure: Filing and Results of Tax Cases, Process of Hearing the Case, Proof and Evidence
12 Timeframes in Tax Judgment
13 Case Studies with Administrative and Judicial Decisions


Course Book 1. Mehmet Yüce, Vergi Yargılama Hukuku, Ekin Kitabevi, 2019
2. Mehmet Yüce, Vergi Dava Rehberi, Ekin Kitabevi, 2017
3. N. Edizdoğan-M. Taş-Ali Çelikkaya, Vergi Ceza ve Yargılama Hukuku,Bursa, 2007
4. Doğan Şenyüz, Vergi Ceza Hukuku, Bursa: Ekin Kitabevi, 2011
5. Ahmet Erol, Vergi Uyuşmazlıkları ve Çözüm Yolları, Adalet Yayınevi, 2021

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation 1 10
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 40
Final Exam/Final Jury 1 50
Toplam 3 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Have advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains. X
2 He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view.
3 Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law
4 Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes. X
5 By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship.
6 Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it. X
7 Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of businesses with the knowledge and competence gained. X
8 Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective.
9 Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues.
10 By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field.
11 It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events. X
12 While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the environment, cultural and moral values.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 1 48 48
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Homework Assignments 1 25 25
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 30 30
Prepration of Final Exams/Final Jury
Total Workload 103